The AICPA Auditing Standards Board has approved new quality management standards designed to improve a firm’s risk assessment and audit quality. The ASB voted Thursday to approve three standards, and ...
The American Institute of CPAs is proposing to revise its quality management standards to take a more risk-based approach targeted at the types of engagements performed by the CPA firm. Processing ...
The evolving, risk-based approach to audit firm quality management is consistent with a trend that has become well established in the accounting profession. Over the past 15 years or so, leaders of ...
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